Regulations Governing the Trial Operation of Transportation Links Between Kinmen/Matsu/Penghu and the Mainland Area Article 25
Contact by transportation vehicles, as well as circulation of goods by importation, exportation, personal carrier or postal delivery between Kinmen /Matsu/Penghu and the Mainland Area shall be deemed as importation/exportation; customs clearance, inspection, quarantine, administration and processing regarding the aforesaid transportation vehicles, personnel and goods shall be handled in accordance with relevant laws and regulations.Imported articles prescribed in the preceding Paragraph, without permission, shall not be transshipped to the Taiwan Area beyond Kinmen, Matsu, or Penghu; articles from the Taiwan Area other than Kinmen, Matsu, or Penghu without permission, shall not be transshipped to the Mainland Area by way of Kinmen, Matsu, or Penghu. Violation of the foregoing shall be punished in accordance with Articles 36 through 39 of the Act for the Customs Anti-Smuggling .Conditions for the permission prescribed in the preceding Paragraph shall be publicly announced and published in a government gazette by the Ministry of Economic Affairs.Inspection on importation and exportation of contrabands and declared goods for transportation in Kinmen, Matsu, or Penghu shall be conducted in accordance with the Act for the Customs Anti-Smuggling ; the provisions on trade ports shall apply mutatis mutandis to matters regarding ports of cross-strait transportation links on the outlying islands.